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HMRC internal manual

Inheritance Tax Manual

Erroneous or excessive repayments of tax: repayment of deposits

The repayment of money on deposit (IHTM31751) is not regarded as a repayment of tax for the purpose of these instructions. But if the money on deposit came from a repayment of tax, these instructions (IHTM30551) apply to the repayment of tax to the extent to which it was excessive.